Gem Juice: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Gem Juice
Largest movements
- Tangible fixed assets -€9,095
down €9,095 (-40.9%), from €22,265 to €13,170
- Receivables within one year +€8,785
up €8,785 (+118%), from €7,466 to €16,251
of which Trade receivables: +€11,540
- Stocks and contracts -€4,985
down €4,985 (-64.1%), from €7,775 to €2,789
- Cash +€923
up €923 (+30.8%), from €2,995 to €3,918
mainly Net result for the year (+€12,207) and Depreciation (+€10,174)
- Other debts -€14,679
down €14,679 (-100%), from €14,679 to €0
- Profit (loss) carried forward +€12,207
up €12,207 (+534%), from €2,287 to €14,494
- Trade debts -€1,023
down €1,023 (-17.0%), from €6,016 to €4,993
- Tax, wage and social debts -€877
down €877 (-14.6%), from €6,018 to €5,141
of which Remuneration and social security: -€5,518
- Staff costs -€29,509
down €29,509 (-83.0%), from €35,550 to €6,041
- Gross operating margin -€10,117
down €10,117 (-22.4%), from €45,093 to €34,976
- Depreciation +€4,342
up €4,342 (+74.5%), from €5,832 to €10,174
- Taxes +€3,738
up €3,738 (+1,462%), from €256 to €3,994
- Other operating charges -€739
down €739 (-24.6%), from €3,006 to €2,267
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,001 | €36,629 | -€4,372 | -10.7% |
| Fixed assets | 21/28 | €22,765 | €13,670 | -€9,095 | -40.0% |
| Tangible fixed assets | 22/27 | €22,265 | €13,170 | -€9,095 | -40.9% |
| Plant, machinery and equipment | 23 | €22,265 | €13,170 | -€9,095 | -40.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €18,236 | €22,959 | +€4,723 | +25.9% |
| Stocks and contracts in progress | 3 | €7,775 | €2,789 | -€4,985 | -64.1% |
| Stocks | 30/36 | €7,775 | €2,789 | -€4,985 | -64.1% |
| Amounts receivable within one year | 40/41 | €7,466 | €16,251 | +€8,785 | +118% |
| Trade receivables | 40 | €4,711 | €16,251 | +€11,540 | +245% |
| Other amounts receivable | 41 | €2,755 | - | -€2,755 | |
| Cash at bank and in hand | 54/58 | €2,995 | €3,918 | +€923 | +30.8% |
| Total equity and liabilities | 10/49 | €41,001 | €36,629 | -€4,372 | -10.7% |
| Equity | 10/15 | €14,287 | €26,494 | +€12,207 | +85.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,287 | €14,494 | +€12,207 | +534% |
| Amounts payable | 17/49 | €26,714 | €10,135 | -€16,579 | -62.1% |
| Amounts payable within one year | 42/48 | €26,714 | €10,135 | -€16,579 | -62.1% |
| Trade debts | 44 | €6,016 | €4,993 | -€1,023 | -17.0% |
| Suppliers | 440/4 | €6,016 | €4,993 | -€1,023 | -17.0% |
| Taxes, remuneration and social security | 45 | €6,018 | €5,141 | -€877 | -14.6% |
| Taxes | 450/3 | €500 | €5,141 | +€4,641 | +928% |
| Remuneration and social security | 454/9 | €5,518 | €0 | -€5,518 | -100% |
| Other amounts payable | 47/48 | €14,679 | €0 | -€14,679 | -100% |
| Remuneration, social security and pensions | 62 | €35,550 | €6,041 | -€29,509 | -83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,832 | €10,174 | +€4,342 | +74.5% |
| Other operating charges | 640/8 | €3,006 | €2,267 | -€739 | -24.6% |
| Gross operating margin | 9900 | €45,093 | €34,976 | -€10,117 | -22.4% |
| Operating profit (loss) | 9901 | €705 | €16,494 | +€15,790 | +2,241% |
| Financial charges | 65/66B | €70 | €294 | +€224 | +319% |
| Recurring financial charges | 65 | €70 | €294 | +€224 | +319% |
| Profit (loss) for the period before taxes | 9903 | €635 | €16,201 | +€15,566 | +2,453% |
| Income taxes | 67/77 | €256 | €3,994 | +€3,738 | +1,462% |
| Profit (loss) for the period | 9904 | €379 | €12,207 | +€11,828 | +3,122% |
| Profit (loss) for the period to be appropriated | 9905 | €379 | €12,207 | +€11,828 | +3,122% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.